Overview of the offences of importing and exporting

While section 3 of the Misuse of Drugs Act 1971 (MDA 1971) provides for the prohibition on importing and exporting controlled drugs, the Customs and Excise Management Act 1979 (CEMA 1979) creates the offences.

See Practice Note: Possession of controlled drugs.

There are three main offences under CEMA 1979:

1. •

   improper Importation (CEMA 1979, s 50)

2. •

   unlawful exportation (CEMA 1979, s 68), and

3. •

   fraudulent evasion (CEMA 1979, s 170)

CEMA 1979, s 170 serves as a ‘mopping up’ offence and in practice is far more widely used than the other two.

Almost all of the offences created by these provisions are Triable either way with the exception of CEMA 1979, ss 50(6) and 68(1) which are summary only.

Improper importation—CEMA 1979, s 50

An offence is committed by any person who, with Intent to defraud His Majesty of any duty on or to evade any prohibition or restriction on the importation, landing or unloading of the Goods in question:

1. •

   unships